Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Penn Valley Community Rodeo Association
990EZ • Fiscal year 2017 • EIN 20-1701406
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Up$62,160
Up $23,178 (+59%) from 2016
Net Assets
Up$62,080
Up $25,602 (+70%) from 2016
Liabilities
Down$80
Down $2,424 (-97%) from 2016
Revenue And Expenses
Revenue
Up$133,594
Up $16,114 (+14%) from 2016
Expenses
Down$107,992
Down $12,559 (-10%) from 2016
Net Income
Up$25,602
Up $28,673 (+934%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Jul 19, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $133,594
Mission and Program Overview
Mission
The specific exempt purpose is to host rodeo performances and other fundraising events to benefit the local Penn Valley community, local charities and schools to preserve the Western heritage and to educate society on those traditions associated with the country-western lifestyle.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Hosted public events providing performances in rodeo and animal-related entertainment as well as providing a venue for equestrian and other animal-related activities. The main event is the Penn Valley Rodeo which is held annually during the month of May. Other events during the year included the Open Barrel Race Series, a Summer Fun Gymkhana Buckle series, and a mule show. | $89,706 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dale Mandle | Director | - | $0 | - | - |
| Bob Champagne | Director | - | $0 | - | - |
| David Summers | President | - | $0 | - | - |
| Patty Wilkins | Vice President | - | $0 | - | - |
| Ciara Fuller | Director | - | $0 | - | - |
| Teresa Dietrich | Director | - | $0 | - | - |
| Shelby Graham | Director | - | $0 | - | - |
| Frank Goss | Director | - | $0 | - | - |
| Cindy Lackey | Secty/Treasurer | - | $0 | - | - |
| Mark Frederick | Director | - | $0 | - | - |
| John Favetti | President | - | $0 | - | - |
| Phil Easley | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Penn Valley Community Rodeo Association
- EIN
- 20-1701406
- Phone
- 5304321001
- Address
- PO BOX 1103, PENN VALLEY, CA 95946
Signing Officer
- Name
- John Favetti
- Title
- President
- Signed
- 2018-07-19
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Curtis T Yew CPA Inc
- Address
- 452 South Auburn Street 2, Grass Valley, CA 95945
- Preparer
- Curtis T Yew
- Phone
- 5302722606
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - The Penn Valley Community Rodeo AssociationEIN: 20-1701406CA ID Number: 2855235The main event for the Penn Valley Community Rodeo Association ("PVCRA") is held on an annual basis during the month of May. With regards to the definition of the unrelated business taxable income under IRC Section 512(a)(1) and as further defined under Regulations Section 1.513-1(c), the gross income derived by PVCRA from the various booths at the annual rodeo would not be subject to the unrelated business income tax as the production of such income is NOT regularly carried on. The frequency and continuity of the activity is only on an annual basis and only for three days. In addition, the activity is conducted without the competitive and promotional efforts typical of commercial endeavors.All of the activities within the annual rodeo event are substantially related to the organization's performance of its exempt function.”
Other Expenses.1001
“Advertising and Promotion $4929”
Other Expenses.1002
“Office Expenses $351”
Other Expenses.1003
“Information Technology $40”
Other Expenses.1012
“Insurance $7966”
Other Expenses.1
“Rodeo Stock Contractor $19500”
Other Expenses.2
“Rodeo Supplies $7143”
Other Expenses.3
“Rodeo Added Money $6900”
Other Expenses.4
“Rodeo Queen Expenses $6362”
Other Expenses.5
“Awards $5740”
Other Expenses.6
“Grounds Maintenance Expense $4929”
Other Expenses.7
“Beer Booth $4871”
Other Expenses.8
“Rodeo Contract Services $4802”
Other Expenses.9
“Arena Grooming $4010”
Other Expenses.10
“Portable Toilets $3613”
Other Expenses.12
“Utilities $2802”
Other Expenses.13
“Mule Show Expense $2667”
Other Expenses.14
“Rodeo T Shirts $2244”
Other Expenses.15
“Scholarships $2000”
Other Expenses.16
“Rodeo Sponsor $1931”
Other Expenses.17
“Rodeo Security $1541”
Other Expenses.18
“Meals $1005”
Other Expenses.19
“Donations $850”
Other Expenses.20
“Cookhouse Expense $783”
Other Expenses.21
“Rodeo Mutton Bustin $695”
Other Expenses.22
“Sanctioning Fees $590”
Other Expenses.23
“Fuel Expense $512”
Other Expenses.24
“Rodeo Play Day $294”
Other Expenses.25
“Bank Fees $264”
Other Expenses.26
“Rodeo Cleanup $223”
Other Expenses.28
“Dues & Subscriptions $80”
Other Expenses.29
“Small Tools $53”
Other Expenses.30
“Bad Debt $10”
Other Assets.1003
“Machinery and Equipment - Beginning $2998 Machinery and Equipment - Ending $2998”
Other Assets.1005
“Accounts Receivable - Beginning $1200 Accounts Receivable - Ending $1638”
Other Assets.1
“Security Deposit - Beginning $900 Security Deposit - Ending $1000”
Other Assets.2
“Prepaid Expenses - Beginning $1181 Prepaid Expenses - Ending $1452”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2504 Accounts Payable and Accrued Expenses - Ending $80”
Raw XML Appendix267 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 62160 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Mark Frederick |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Director |
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| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6279 |
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| IRS990EZ/OtherExpensesTotalAmt | 0 | 99700 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The specific exempt purpose is to host rodeo performances and other fundraising events to benefit the local Penn Valley community, local charities and schools to preserve the Western heritage and to educate society on those traditions associated with the country-western lifestyle. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 3593 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 132000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Hosted public events providing performances in rodeo and animal-related entertainment as well as providing a venue for equestrian and other animal-related activities. The main event is the Penn Valley Rodeo which is held annually during the month of May. Other events during the year included the Open Barrel Race Series, a Summer Fun Gymkhana Buckle series, and a mule show. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 89706 |
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| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2504 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 80 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
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| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 592325 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 29 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
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| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 607819 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - The Penn Valley Community Rodeo AssociationEIN: 20-1701406CA ID Number: 2855235The main event for the Penn Valley Community Rodeo Association ("PVCRA") is held on an annual basis during the month of May. With regards to the definition of the unrelated business taxable income under IRC Section 512(a)(1) and as further defined under Regulations Section 1.513-1(c), the gross income derived by PVCRA from the various booths at the annual rodeo would not be subject to the unrelated business income tax as the production of such income is NOT regularly carried on. The frequency and continuity of the activity is only on an annual basis and only for three days. In addition, the activity is conducted without the competitive and promotional efforts typical of commercial endeavors.All of the activities within the annual rodeo event are substantially related to the organization's performance of its exempt function. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $4929 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $351 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Information Technology $40 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $7966 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Rodeo Stock Contractor $19500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Rodeo Supplies $7143 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Rodeo Added Money $6900 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Rodeo Queen Expenses $6362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Awards $5740 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Grounds Maintenance Expense $4929 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Beer Booth $4871 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Rodeo Contract Services $4802 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Arena Grooming $4010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Portable Toilets $3613 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Utilities $2802 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Mule Show Expense $2667 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Rodeo T Shirts $2244 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Scholarships $2000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Rodeo Sponsor $1931 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | Rodeo Security $1541 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | Meals $1005 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | Donations $850 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | Cookhouse Expense $783 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 24 | Rodeo Mutton Bustin $695 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 25 | Sanctioning Fees $590 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 26 | Fuel Expense $512 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 27 | Rodeo Play Day $294 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 28 | Bank Fees $264 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 29 | Rodeo Cleanup $223 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 30 | Dues & Subscriptions $80 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 31 | Small Tools $53 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 32 | Bad Debt $10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 33 | Machinery and Equipment - Beginning $2998 Machinery and Equipment - Ending $2998 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 34 | Accounts Receivable - Beginning $1200 Accounts Receivable - Ending $1638 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 35 | Security Deposit - Beginning $900 Security Deposit - Ending $1000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 36 | Prepaid Expenses - Beginning $1181 Prepaid Expenses - Ending $1452 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 37 | Accounts Payable and Accrued Expenses - Beginning $2504 Accounts Payable and Accrued Expenses - Ending $80 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Expenses.15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Other Expenses.16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Other Expenses.17 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Other Expenses.18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | Other Expenses.19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 23 | Other Expenses.20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 24 | Other Expenses.21 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 25 | Other Expenses.22 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 26 | Other Expenses.23 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 27 | Other Expenses.24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 28 | Other Expenses.25 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 29 | Other Expenses.26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 30 | Other Expenses.28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 31 | Other Expenses.29 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 32 | Other Expenses.30 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 33 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 34 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 35 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 36 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 37 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John Favetti |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-07-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PENN VALLEY COMMUNITY RODEO ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PENN |
| ReturnHeader/Filer/EIN | 0 | 201701406 |
| ReturnHeader/Filer/PhoneNum | 0 | 5304321001 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1103 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PENN VALLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95946 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 942913361 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Curtis T Yew CPA Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 452 South Auburn Street 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Grass Valley |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95945 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5302722606 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Curtis T Yew |
| ReturnHeader/ReturnTs | 0 | 2018-07-19T09:58:57-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $62,160
- Liabilities
- $80
- Net assets
- $62,080
- Revenue
- $133,594
- Expenses
- $107,992
- Net income
- $25,602